781c331288
OpenPay (1 crate)
op-revrec ASC 606 / IFRS 15 revenue recognition (5-step model,
multi-element allocation, deferred revenue ledger,
variable consideration with constraint, principal vs agent,
contract modifications, multi-currency translation)
27 tests across 6 FASB worked examples + SaaS lifecycle.
EOC (1 crate)
eoc-carbon Carbon intensity → joules → gCO2e accounting.
Electricity Maps, WattTime, CO2 Signal adapters; IEA
baseline fallback; PUE tables (AWS/GCP/Azure); region-aware
scheduling + demand shifting; SCI-for-AI bridge into eoc-eval.
21 tests passing.
Seven other crates (op-dispute-evidence, op-ewallets-asia, smart-byte-zk,
smart-byte-atproto, smart-byte-edv, eoc-agent, eoc-rag) were scoped in this
batch but the parallel agents hit session-limit before completing. They are
deferred to a follow-up batch.
Co-Authored-By: Claude Opus 4.7 <[email protected]>
101 lines
3.6 KiB
Rust
101 lines
3.6 KiB
Rust
//! Multi-element arrangement: SaaS subscription ($120/year, 12-month
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//! straight-line) + one-time setup fee ($300, recognized at go-live).
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//!
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//! The combined contract is priced at $400 (a $20 discount off the
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//! $420 list). Under ASC 606-10-32-31 the discount allocates by
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//! relative SSP, NOT by line.
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use chrono::NaiveDate;
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use op_core::{Currency, Money};
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use op_revrec::{
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Contract, ContractId, InMemoryLedger, DeferredRevenueLedger, ObligationId,
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PerformanceObligation, Presentation, RecognitionPattern, TransactionPrice,
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allocate_transaction_price, generate,
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};
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fn ymd(y: i32, m: u32, d: u32) -> NaiveDate {
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NaiveDate::from_ymd_opt(y, m, d).expect("valid date")
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}
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fn usd(n: i64) -> Money {
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Money::from_minor(n, Currency::USD)
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}
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#[tokio::test]
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async fn saas_plus_setup_fee_full_lifecycle() {
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let saas = PerformanceObligation {
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id: ObligationId::new("saas-2026"),
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standalone_selling_price: usd(120_00),
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pattern: RecognitionPattern::StraightLine {
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start: ymd(2026, 1, 1),
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end: ymd(2026, 12, 31),
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},
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presentation: Presentation::Gross,
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};
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let setup = PerformanceObligation {
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id: ObligationId::new("setup-fee"),
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standalone_selling_price: usd(300_00),
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pattern: RecognitionPattern::PointInTime { date: ymd(2026, 1, 15) },
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presentation: Presentation::Gross,
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};
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let contract = Contract {
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id: ContractId::new(),
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customer_ref: "customer-1".into(),
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effective_date: ymd(2026, 1, 1),
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obligations: vec![saas.clone(), setup.clone()],
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transaction_price: TransactionPrice::fixed(usd(400_00)),
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};
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// Step 4: allocate. SSPs: saas 12000, setup 30000 -> total 42000.
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// saas alloc = 40000 * 12000 / 42000 = 11428.57 -> 11428
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// setup alloc = plug = 40000 - 11428 = 28572
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let alloc = allocate_transaction_price(&contract).expect("alloc");
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let map: std::collections::HashMap<_, _> = alloc.into_iter().collect();
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let saas_alloc = map[&ObligationId::new("saas-2026")];
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let setup_alloc = map[&ObligationId::new("setup-fee")];
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assert_eq!(saas_alloc + setup_alloc, 40_000);
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// Step 5: schedules.
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let saas_sched = generate(&saas, saas_alloc, Currency::USD).expect("saas sched");
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let setup_sched = generate(&setup, setup_alloc, Currency::USD).expect("setup sched");
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assert_eq!(saas_sched.entries.len(), 12);
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assert_eq!(setup_sched.entries.len(), 1);
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assert_eq!(saas_sched.total_minor(), saas_alloc);
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assert_eq!(setup_sched.total_minor(), setup_alloc);
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// Open deferral at contract inception and walk the schedule.
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let ledger = InMemoryLedger::new();
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ledger
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.open_deferral(
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contract.id,
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None,
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usd(400_00),
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contract.effective_date,
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"contract inception",
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)
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.await
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.expect("open");
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// Post setup recognition (the one entry on 2026-01-15).
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ledger
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.post_recognition(contract.id, &setup_sched.entries[0], "go-live")
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.await
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.expect("setup rec");
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// Post the first 3 months of SaaS.
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for e in saas_sched.entries.iter().take(3) {
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ledger
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.post_recognition(contract.id, e, "saas monthly")
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.await
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.expect("monthly rec");
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}
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let bal = ledger.balances(contract.id).await.expect("bal");
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let three_months_saas: i64 = saas_sched.entries.iter().take(3).map(|e| e.amount_minor).sum();
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assert_eq!(bal.recognized_minor, setup_alloc + three_months_saas);
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assert_eq!(
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bal.deferred_minor,
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40_000 - setup_alloc - three_months_saas
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);
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}
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